Abstract
The purpose of this study is to provide a new analytical view point based on knowledge transfer and knowledge creation. The adoption process of management accounting is considered as the process of cocreation of management accounting knowledge. The paper discusses how management accounting experts and nonexperts (agents) influences its process with using absorptive capacity and disseminative capacity. In conclusion, the process of management accounting knowledge cocreation presents that participative agents complementally use not only absorptive capacity but also disseminative capacity, then reciprocally transfer knowledge each other through knowledge conversion. This study finally provides the figure of concept showing an analytical view. There are three implications including that management accounting knowledge has the composite and social characteristics, the cocreation of management accounting knowledge is considered as the continuous process of knowledge conversion, and both cocreation of management accounting knowledge and trust relationship between agents may influence exploration of management accounting change.
